The Following Information Has Been Gathered for the Harrell Manufacturing

Multiple Choice

The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31: What is the predetermined manufacturing overhead rate per direct labor hour?
$$\begin{array} { | l | r | } \hline \text { Actual manufacturing overhead costs } & \$ 212,500 \\\hline \text { Actual direct labor hours } & 54,900 \\\hline \text { Actual direct labor costs } & \$ 445,000 \\\hline \text { Estimated manufacturing overhead costs } & \$ 210,000 \\\hline \text { Estimated direct labor } & \$ 434,000 \\\hline \text { Estimated direct labor hours } & 56,000 \\\hline\end{array}$$

A) $3.87.
B) $3.79.
C) $3.83.
D) $3.75.